We need to simplify the tax system by both lowering rates and broadening the tax base, so that taxation becomes an instrument for promoting economic growth. I will work to maintain a stable tax structure that allows investors and entrepreneurs to plan ahead without being confronted by a constantly shifting set of rules. South Carolina has an abundance of natural resources, a high quality of life, and a labor environment that provides a competitive and pro-business environment for job creators. Our tax code, however, is decisively anti-business. South Carolina needs a tax code that is fair, efficient, and not a tool for special interests. I believe in the conservative principle that Americans should be able to keep the money they earn. We pay taxes for the operations of government. I will work towards a long term solution to lower and flatten tax rates and reduce the corporate income tax rate.